NANDRAM HUNATRAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner M/s. Nandram Hunatram files this petition under Section 66(3) of the Indian Income-tax Act, 1922 praying the Court to require the appellate, Tribunal to treat his application under Section 66(1) of the Act as made within the time allowed under subsection. (1).

(2.) THE petitioner filed an appeal before the Income-tax appellate Tribunal, Patna Bench, which was numbered as I.T.A. No. 8251 of 1953-54 relating to the assessment year 1948-49. THE said appeal was dismissed on 3-5-55. THE order of dismissal of the appeal was handed over to Mr. B.N. Mohanty, Advocate, who appeared and argued the appeal on behalf of the assessee-petitioner before the Tribunal, on 23.5.55, on which day also he happened to be at Puri, perhaps in some other case, where the Tribunal was sitting. Mr. B.N. Mohanty sent this order handed over to him by the Tribunal to the petitioner who received the same on 8-6-55. THE petitioner filed an application under Section 66(1) before the Tribunal. This petition was filed before the Madras Bench of the Tribunal through their Advocate Mr. K. Srinivasam on 29.7.55 treating the date of receipt of the order as 8.6.55 when it was actually received by the petitioner from their Advocate Mr. B.N. Mohanty. This application under Section 66(1) was taken up for hearing on 14.12.55 and was rejected as time-barred. THE Tribunal treated the date of receipt as 23.5.55, the date on which the order was handed over to the Advocate of the assessee. Hence this application.

(3.) I agree.